Question 3 Grouper Ltd. manufactures custom-made doors and uses a normal job costing system to allocate overhead costs, based on labour hours. The direct labour rate is $39 per hour. Direct materials used in the production amounted to $148,300 The additional cost information for last year is as follows: Budgeted manufacturing overhead $208,800 Budgeted labour hours 7,200 Actual manufacturing overhead221,100 Actual labour hours 6,700 Inventory balances were Work-in-Process $156,000 Finished Goods 240,100 January 1 December 31 $131,000 154,000 Calculate the applied manufacturing overhead costs and the direct labour costs for last year Applied Manufacturing Overhead Costs Direct Labour Costs for Last Year